nil rated supplies

Rate / HSN codes 210 views 4 replies
explain about nil rated goods with example
Replies (4)
Nil Rate
This type of supply attracts a GST of 0%. Input tax credit cannot be claimed on such supplies. Some items which are nil rated include grains, salt, jaggery, etc.
U/S 11cgst &, U/S 6 igst says: government has power to notify in public interest any goods and services to exempt or nil rate by issuing of notification.

Nil Rated : It is the supply of goods and services that have 0% GST.
Dear sir

nil rated supply made to register person where i need to report in 3b

in table 3.1 , row (c)....................


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